Motives for public exposure to specialized sports satellite channels and the gratifications achieved about it - Research presented by (Dr. Dr. Laila Ali Jumaa), Imam Al-Kadhim College (peace be upon him) - Department of Information-2021.

       The research aims to know the extent of public exposure to specialized sports satellite channels, and what gratifications are achieved from them, and to reach scientific results that give an accurate description of exposure, motives and gratifications verified by that exposure, and the research objectives are summarized in the following:

• Revealing the habits and patterns of public exposure to specialized sports satelli

The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

A topological index, commonly referred to as a connectivity index, is a molecular structural descriptor that describes a chemical compound's topology. Topological indices are a major topic in graph theory. In this paper, we first define a new graph, which is a concept from the coronavirus, called a corona graph, and then we give some theoretical results for the Wiener and the hyper Wiener index of a graph, according to ( the number of pairs of vertices (u, v) of G that are at a distance . Moreover, calculate some topological indices degree-based, such as the first and second Zagreb index, ,  and  index, and first and second Gourava index for the recent graph. In addition, we introduced a new topological index, the , w

The urbanization and climate change phenomena are global problems whose negative effects have been exacerbated in cities, and they are a reason for the formation of global warming and urban heat islands. The research came to shed light on the urban expansion of Baghdad for four decades which extended between (1981-2021) using the ArcMap Gis10.7 technique, then evaluating the impact of this expansion on the city’s climate. The climate data were taken from Baghdad station by remote sensing technique for the same period. To clarify and analyse the relationship between the expansion and climatic data, Microsoft Excel was used. The results indicated a strong relationship between them, as urbanization rates increased, especially during the f

   In this work, a novel technique to obtain an accurate solutions to nonlinear form by multi-step combination with Laplace-variational approach (MSLVIM) is introduced. Compared with the  traditional approach for variational it overcome all difficulties and enable to provide us more an accurate solutions with extended of the convergence region as well as covering to larger intervals which providing us a continuous representation of approximate analytic solution and it give more better information of the solution over the whole time interval. This technique is more easier for obtaining the general Lagrange multiplier with reduces the time and calculations. It converges rapidly to exact formula with simply computable terms wit

Brainstorming is one of the fundamental and necessary concepts for practicing the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead to increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

Brainstorming is one of the fundamental and necessary concepts for practising the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead To increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain